The Principal Act is amended by substituting, as respects the year of assessment 2006 and subsequent years of assessment, the following for section 477:

"477.

(1) In this section -

'appropriate percentage', in relation to a year of assessment, means a percentage equal to the standard rate of tax for that year;

'claimant' has the meaning assigned to it by subsection (2);

'financial year', in relation to any year, means the period of 12 months ending on 31 December in that year;

'group water supply scheme' means a scheme referred to in the Housing (Improvement Grants) Regulations 1983 (S.I. No. 330 of 1983);

'service' means the provision by or on behalf of a local authority of -

(a) a supply of water for domestic purposes,

(b) domestic refuse collection or disposal, or

(c) domestic sewage disposal facilities;

'service charge' means a charge imposed under -

(a) the Local Government (Financial Provisions) (No. 2) Act 1983, or

(b) section 65A (inserted by the Local Government (Sanitary Services) Act 1962, and amended by the Local Government (Financial Provisions) (No. 2) Act 1983) of the Public Health (Ireland) Act 1878,

in respect of the provision by a local authority of any service or services;

'specified amount', in relation to a claimant, means the lesser of -